<?xml version="1.0"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
    
    <xsl:template match="/">
        
        <seatRequest>
            <value><xsl:value-of select="/car/seat"/></value>
        </seatRequest>
        
    </xsl:template>

</xsl:stylesheet>